عنوان فایل ترجمه فارسی: مسئولیت اجتماعی شرکت ها و اجتناب از مالیات : دیدگاه و بازتاب ها.
عنوان نسخه انگلیسی: Corporate social responsibility and tax avoidance: A comment and reflection
مرتبط با رشته : حسابداری
تعداد صفحات مقاله فارسی: ۲۸ صفحه
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قسمتی از متن انگلیسی:
This understanding of a country’s tax code
is relevant not only to many existing tax codes, which are usually
rules-based and complex, but also, we would suggest, to a
principles-based tax code.7 In less abstract terms, a provision might,
for example, identify the disposal of a capital asset as possibly giving
rise to a tax liability that is to be calculated by reference to the
profit made on the disposal of the asset. An actor disposing of a
capital asset that fell within the relevant provision might thereby
crystallize a tax liability. However, before an event actually occurs,
the actor might be able to choose between one event rather than another,
each of which has different tax consequences. The simple and readily
understood example of selecting the extent to which a subsidiary company
is to be funded by debt or equity will illustrate the operation of such
a choice. In many countries, the existing tax code allows a tax
deduction against profits for some interest payments but not for
dividend payments; therefore, choosing the split of debt or equity in a
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